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subject:"IFRS"
~isPartOf:"Auditing : a journal of practice & theory"
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Search: subject_exact:"Fair-Value-Bewertung"
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IFRS
Fair value accounting
8
Fair-Value-Bilanzierung
8
Financial audit
7
Wirtschaftsprüfung
7
Charges
2
Fee (Remuneration)
2
Gebühr
2
Honorar
2
fair value
2
2003-2008
1
ASC 820
1
Accounting valuation
1
Aktiengesellschaft
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1
Bilanzielle Bewertung
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Decision under uncertainty
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Entscheidung unter Unsicherheit
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Experiment
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FAS 157
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Financial statement
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Jahresabschluss
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Standardisierung
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Standardization
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accounting estimates
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audit deficiencies
1
audit fee
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audit fees
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audit judgment
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auditing
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auditing fair value measurements and other complex estimates
1
auditing standards
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banks
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closed-end mutual funds
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decision making
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estimates
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Gaynor, Lisa Milici
2
Glover, Steven M.
2
Montague, Norma R.
2
Bratten, Brian
1
Christensen, Brant E.
1
Cohen, Jeffrey
1
Ettredge, Michael L.
1
Griffith, Emily E.
1
Hammersley, Jacqueline S.
1
McDaniel, Linda
1
Salge, Carolina Alves de Lima
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Sierra, Gregory E.
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Taylor, Mark H.
1
Wayne, Julie Holliday
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Wood, David A.
1
Wu, Yi-Jing
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1
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Auditing : a journal of practice & theory
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
32
IRZ : Zeitschrift für internationale Rechnungslegung
22
The accounting review : a publication of the American Accounting Association
22
The Routledge companion to fair value and financial reporting
17
Abacus : a journal of accounting, finance and business studies
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Review of accounting studies
13
Advances in accounting : a research annual
11
Journal of accounting & economics
11
WPg : Kompetenz schafft Vertrauen
11
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Der Betrieb
7
Issues in accounting education
7
The international journal of accounting : TIJA
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
SpringerLink / Bücher
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Australian accounting review
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
Journal of accounting, auditing & finance : JAAF
5
Journal of business & economics research
5
Journal of business finance & accounting : JBFA
5
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
4
Accounting, Economics, and Law : AEL ; a convivium
4
Behavioral research in accounting
4
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
4
European financial and accounting journal : EFAJ
4
International accounting : standards, regulations, and financial reporting
4
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
4
International journal of critical accounting : IJCA
4
Is fair value fair? : Financial reporting from an international perspective
4
Jahrbuch für Controlling und Rechnungswesen
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ECONIS (ZBW)
6
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1
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
2
The effects of firm guidance on auditors' evaluations of fair value estimates
Cohen, Jeffrey
;
Gaynor, Lisa Milici
;
Montague, Norma R.
; …
- In:
Auditing : a journal of practice & theory
41
(
2022
)
4
,
pp. 85-105
Persistent link: https://www.econbiz.de/10013503392
Saved in:
3
Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy
Glover, Steven M.
;
Taylor, Mark H.
;
Wu, Yi-Jing
- In:
Auditing : a journal of practice & theory
36
(
2017
)
1
,
pp. 63-84
Persistent link: https://www.econbiz.de/10011670134
Saved in:
4
Fair value measurements and audit fees : evidence from the banking industry
Ettredge, Michael L.
;
Xu, Yang
;
Yi, Han S.
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 33-58
Persistent link: https://www.econbiz.de/10010407828
Saved in:
5
The audit of fair values and other estimates : the effects of underlying environmental, task, and auditor-specific factors
Bratten, Brian
;
Gaynor, Lisa Milici
;
McDaniel, Linda
; …
- In:
Auditing : a journal of practice & theory
32
(
2013
),
pp. 7-44
Persistent link: https://www.econbiz.de/10009761290
Saved in:
6
Extreme estimation uncertainty in fair value estimates : implications for audit assurance
Christensen, Brant E.
;
Glover, Steven M.
;
Wood, David A.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
1
,
pp. 127-146
Persistent link: https://www.econbiz.de/10009513830
Saved in:
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